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Home My WebLink About06. 19-72 FEBRUARY 12, 2019 19-72 RESOLUTION (CARRIED 5-0 LOST LAID OVER WITHDRAWN ) PURPOSE: RESCIND PERSONAL PROPERTY TAXES — NON-STOP MARKETING ($494.94), VALLEY MARKETING INC ($14.84), PAINT IT WRIGHT ($49.49), AMERICAN GIRL INC ($326.66), TARA RUDY PHOTOGRAPHY ($299.44) INITIATED BY: DEPARTMENT OF FINANCE WHEREAS, the following property taxes were assessed improperly, per Wisconsin State Statutes 74.33 (d) and rescission of the tax due is appropriate: NON-STOP MARKETING 6443 STATE ROAD 91 PICKETT, WI 54964-9535 (PP #201527000) 2018 $494.94 and VALLEY MARKETING INC PO BOX 1642 OSHKOSH, WI 54903-1642 (PP #143080000) 2018 $14.84 and PAINT IT WRIGHT C/O RUSSELL WRIGHT 700 W MURDOCK AVE OSHKOSH, WI 54901-2222 (PP #201498000) 2018 $49.49 and FEBRUARY 12, 2019 19-72 RESOLUTION CONT'D AMERICAN GIRL INC C/O MATTEL SHARED SERVICE SOLUTIONS PO BOX 609 EAST AURORA, NY 14052-0609 (PP #104100000) 2018 $326.66 and TARA RUDY PHOTOGRAPHY C/O TARA RUDY 671 W 4TH AVE OSHKOSH, WI 54902-5801 (PP# 200912000) 2018 $299.44 NOW, THEREFORE, BE IT RESOLVED by the Common Council of the City of Oshkosh that the proper City Officials are hereby authorized and directed to rescind the above sums. BE IT FURTHER RESOLVED that the proper City Officials are authorized and directed to seek compensation from the other taxing entities per Wisconsin State Statutes 74.42. Funds for this purpose are appropriated from: Account No. 0100-0908-6469-00000 General Fund —Uncollectible Accounts , Oshkosh TO: Honorable Mayor and Members of the Common Council FROM: Trena Larson, Director of Finance DATE: February 5, 2019 RE: Authorize Rescission of Personal Property Taxes BACKGROUND Per Wisconsin State Statutes, the removal of Property Taxes needs to be authorized by the Common Council. Statutes enumerate six specific conditions under which a rescission is appropriate / necessary. These properties were incorrectly assessed for the tax year 2018. Therefore, the taxes that were incorrectly charged need to be rescinded. The Assessor's staff verified this rescission is accurate and necessary. ANALYSIS Below are the details and reason this is being presented for rescission. In addition, the specific condition as outlined by State Statutes is included: State Statute 74.33 (d) — The property is not located in the taxation district for which the tax roll was prepared. • Personal Property — 201527000 / Non -Stop Marketing / 515 S. Washburn St. STE 103 — 494.94 • Personal Property —143080000 / Valley Marketing Inc. / 146 Algoma Blvd STE A - $14.84 • Personal Property — 201498000 / Paint It Wright / 700 W Murdock Ave - $49.49 • Personal Property —104100000 / American Girl Inc. / 3001 S. Washburn St STE A-30 - $326.66 Personal Property — 200912000 / Tara Rudy Photography / 600 Ohio St - $299.44 FISCAL IMPACT The impact of the above rescission is short term only, since in the years that the taxes are rescinded, the City notifies the Department of Revenue (DOR) of the rescissions and the DOR adjusts the equalized value for the following year to account for the difference. These adjustments are built into the tax rate for all taxing authorities for the following year. RECOMMENDATION Staff recommends that Council authorize this resolution to rescind and refund the above noted taxes as outlined. Respectfully Submitted, ?W" zaum Trena Larson Finance Director Approved: Mark Rohloff City Manager Finance Department City Hall, 215 Church Avenue P.O. Box 1 130 Oshkosh, WI 54903-1130 920.236.5005 http://www.ci.oshkosh.wi.us RESCISSION GR REFUND OF TAXES BY TAXATION DISTRICT Date: To: City Finance Director & Deputy Finance Director From: Luke Alger, Assessor's Office Description: Assessment Year R.E. Parcel or Pers. Property Acct # Location of Property Tid # Owner Name R.E. Legal Description R.E. or P.P. Class Calculation: Assessed Value before Adjustment Assessed Value after Adjustment Amount of Assessment Adjusted Tax Rate Applied 24.747 Amt. Of Tax to Rescind or Refund Lottery Credit to be applied Net Tax to Rescind or Refund If refund, date taxes paid 2018 PP # 201527000 515 S. Washburn St Non -Stop Marketing Personal Property STE 103 Pers. Prop. Land Improvement Total 20,000 20,000 0 0 -20,000 0 0 -20,000 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. C. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Business closed at the end of 2017. Signature >eolll City Assessor January 15, 2019 JANET DAVIS 6443 STATE ROAD 91 PICKETT WI 54964-9535 RE: Personal Property #201527000, Non -Stop Marketing, located at 515 S. Washburn Ave #103 Dear Ms. Davis: Your son's personal property account was inadvertently left on the roll and I have completed the required paperwork for the personal property account referenced above to be rescinded. The 2018 personal property taxes for this parcel in the amount of $494.94 ($20,000 x.024747 tax rate) will be submitted to the City Council for rescission. This item will appear on the City Council agenda in January under Wisconsin Statute 74.33 (1). Our office will send you a letter notifying you of the Council's decision. I apologize for any inconvenience this error may have caused. If you have any questions, please call me at (920) 236-5072 Monday through Friday between 8:00 A.M. and 4:30 P.M. Respectfully, Victoria Lopez Assessment Technician CITY OF OSHKOSH • ASSESSOR'S OFFICE • (920) 236-5070 • ROOM 208 215 CHURCH AVE, PO BOX 1130 • OSHKOSH, WI 54903-1130 • http://www.ci.oshkosh.wi.us Oshkosh OSHKOSH CITY TREASURER TAX COLLECTION OFFICE PO BOX 1128 OSHKOSH WI 54903-1128 STATE OF WISCONSIN PERSONAL PROPERTY TAX BILL FOR 2018 City of Oshkosh BILL NUMBER 51479 PROPERTY ADDRESS: 515 S WASHBURN ST STE 103 C/O BUSINESS OWNER NON—STOP MARKETING 515 S WASHBURN ST STE 103 OSHKOSH WI 54904-7949 PARCEL NUMBER 201527000 (VIII VII(VIII 111111 VIII VIII 111111 VIII VIII IN II Visit www.ci.os_hkosh.wi.us for additional tax and payment information and assessor information for billing address changes Assessed Value Land Ass'd Value Improvements Total Assessed Value 2017 Ave. Assessment Ratio Net Assessed Value Rate Allocated Tax Dist. Allocated Tax Dist. Tax Jurisdiction Net Tax Net Tax Chance (Does NOT reflect Credits) PERSONAL PROPERTY 20,000 .00 .94902229 24.747 Est. Fair Mkt. Land Est. Fair Mkt. Improvements Total Est. Fair Mkt. Value 107.04 100.00 A Star in This Box Means School Taxes Reduced by CITY OF OSHKOSH .00 211.64 100.00 49,651,606 Unpaid Prior Year Taxes School Levy Tax Credit PERSONAL PROPERTY 21,070 4,106,936 4,263,381 34.50 2017 Est. State Aids 2018 Est. State Aids 2017 2018 % Tax Allocated Tax Dist. Allocated Tax Dist. Tax Jurisdiction Net Tax Net Tax Chance STATE OF WISCONSIN .00 .00 0.0% 1,494,021 1,497,796 WINNEBAGO COUNTY .00 107.04 100.00 14,090,123 13,920,155 CITY OF OSHKOSH .00 211.64 100.00 49,651,606 52,327,885 SCH DIST #4179 .00 153.98 100.00 4,106,936 4,263,381 TCDB DISTRICT .00 22.28 100.0% TOTAL .00 494.94 100.0% First Dollar Credit Lottery/Gaming Credit .00 .00 0.0% Net Property Tax .00 494 .94 100.0% Make Check Payable to: City of Oshkosh I Net Property Tax 494.94 Full Payment Due On or Before January 31, 2019 1 494 . 94 Business Name and Location NON—STOP MARKETING 515 S WASHBURN ST STE 103 FOR INFORMATIONAL PURPOSES ONLY — Voter -Approved Temporary Tax Increases Total Total Additional Taxes Year Taxing Jurisdiction Additional Taxes ADDlied to Prooertv Increase Ends SCH DIST #4119 9,063,365.76 15.62 2023 ® FOR FULL PAYMENT Pay by January 31, 2019 494.94 Warning: If not paid by due dates, installment option is lost and total is delinquent subject to interest and, if applicable, penalty. Failure to pay on time — See reverse. IMPORTANT: Correspondence should refer to parcel number —SEE REVERSE SIDE FOR IMPORTANT INFORMATION. Be sure this description covers your property. This description is for the property tax bill only and may not be a full legal description. Pay Online RESCISSION 09 REFUND OF TAXES BY TAXATION DISTRICT Date: To: City Finance Director & Deputy Finance Director From: Luke Alger, Assessor's Office Description: Assessment Year R.E. Parcel or Pers. Property Acct # Location of Property Tid # Owner Name R.E. Legal Description R.E. or P.P. Class Calculation: Assessed Value before Adjustment Assessed Value after Adjustment Amount of Assessment Adjusted Tax Rate Applied 24.747 Amt. Of Tax to Rescind or Refund Lottery Credit to be applied Net Tax to Rescind or Refund If refund, date taxes paid 2018 PP # 143080000 146 Algoma Blvd STE A Valley Marketing Inc Personal Property Pers. Prop. Land Improvement 600 0 -600 0 0 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): Total 600 0 -600 14.84 14.84 a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. C. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) City Assessor Signature City of Oshkosh January 15, 2019 ANDREW KRIEGE PO BOX 1642 OSHKOSH WI 54903-1642 RE: Personal Property #143080000, Valley Marketing, located at 11 W. Parkway Ave Dear Mr. Kriege: Your personal property account was inadvertently left on the roll and I have completed the required paperwork for the personal property account referenced above to be rescinded. The 2018 personal property taxes for this parcel in the amount of $14.84 ($600 x.024747 tax rate) will be submitted to the City Council for rescission. This item will appear on the City Council agenda in January under Wisconsin Statute 74.33 (1). Our office will send you a letter notifying you of the Council's decision. I apologize for any inconvenience this error may have caused. If you have any questions, please call me at (920) 236-5072 Monday through Friday between 8:00 A.M. and 4:30 P.M. Respectfully, Victoria Lopez Assessment Technician CITY OF OSHKOSH • ASSESSOR'S OFFICE • (920) 236-5070 • ROOM 208 215 CHURCH AVE, PO BOX 1130.OSHKOSH, WI 54903-1130 • http:Hwww.ci.oshkosh.wi.us Oshkosh OSHKOSH CITY TREASURER TAX COLLECTION OFFICE PO BOX 1128 OSHKOSH WI 54903-1128 STATE OF WISCONSIN PERSONAL PROPERTY TAX BILL FOR 2018 City of Oshkosh BILL NUMBER 50719 PROPERTY ADDRESS: 11 W PARKWAY AVE C/O ANDREW KRIEGE VALLEY MARKETING INC PO BOX 1642 OSHKOSH WI 54903-1642 PARCEL NUMBER 143080000 (I�IIII II�II'II'I VIII I�III VIII VIII VIII VIII III IIII Visit www.ci.oshkosh.wi.us for additional tax and payment information and assessor information for billing address changes. Assessed Value Land Ass'd Value Improvements Total Assessed Value Ave. Assessment Ratio Net Assessed Value Rate (Does NOT reflect Credits) PERSONAL PROPERTY 600 .94902229 24.747 Est. Fair Mkt, Land Est. Fair Mkt. Improvements Total Est. Fair Mkt. ValueA Star in This Box Means School Taxes Reduced by Unpaid Prior Year Taxes School Levy Tax Credit PERSONAL PROPERTY 630 1.04 2017 Est. State Aids 2018 Est. State Aids 2017 2018 % Tax Allocated Tax Dist. Allocated Tax Dist. Tax Jurisdiction Net Tax Net Tax Change STATE OF WISCONSIN .00 .00 0.0% 1,494,021 1,497,796 WINNEBAGO COUNTY 2.68 3.21 19.86 14,090,123 13,920,155 CITY OF OSHKOSH 5.28 6.35 20.3% 49,651,606 52,327,885 SCH DIST #4179 4.02 4.61 14.70 4,106,936 4,263,381 TCDB DISTRICT .55 .67 21.8% TOTAL 12.53 14.84 18.4% First Dollar Credit Lottery/Gaming Credit .00 .00 0.011 Net Property Tax 12.53 14.84 18.4-. Make Check Payable to: City of Oshkosh Net Property Tax 14.84 Full Payment Due On or Before January 31, 2019 14.84 Business Name and Location VALLEY MARKETING 11 W PARKWAY AVE FOR INFORMATIONAL PURPOSES ONLY - Voter -Approved Temporary Tax Increases FOR FULL PAYMENT Total Total Additional Taxes ' Year • Pay by January 31, 2019 Taxing Jurisdiction Additional Taxes Applied to Property Increase Ends $ 14.84 SCH DIST #4179 9,063,365.76 .47 2023 Warning: If not paid by due dates, installment option is lost and total is delinquent subject to interest and, if applicable, penalty. Failure to pay on time — See reverse. IMPORTANT: Correspondence should refer to parcel number - SEE REVERSE SIDE FOR IMPORTANT INFORMATION. mni' Be sure this description covers your property. This description is for the property tax bill only and may not be a full legal description. Pay Online Regarding tax parcel #143080000 RECEIVED Personal Property Tax Bill DEC z s Zoos .- ASSESSORS OFFICE City of Oshkosh Treasurer, OSHKOSIL WISCONSIN This letter is to inform you that Valley Marketing Inc ceased to exist in 2017. The final payroll was 2-28-17 and all financial documents and bank accounts were closed within 60 days after that. Please remove Valley Marketing Inc as a taxable entity from your tax rolls. Attached are the articles of dissolution filed with the State of Wisconsin. Thank you, /2 Andrew Kriege Former Sole Owner of Valley Marketing Inc. 1010 -Yd' -0.7,1�, Corporations Bureau Form 10 -Business Corporations Articles Of Dissolution Entity Entity Name or Entity Id: VALLEY MARKETING, INC. Entity ID: V015935 Identify the statutory grounds for dissolution: Statutory grounds - Dissolution No before issuance of shares: Date of Incorporation: Statement: None of the (left blank) corporations shares has been issued, no debt of the corporation remains unpaid, and the dissolution was authorized by: Statutory grounds - Dissolution Yes by board of directors and shareholders: Date on which dissolution is 01/22/2018 authorized: If the corporation is to retain the exclusive use of its name for less than 120 days after the effective date of its articles of dissolution - State the shorter period here: Drafted & Executed - .. _...__._.....__....._. _...._ This document was drafted by: ...... ............._......_......._.. _........... ... Andrew Krie e This document was executed on 01/22/2018 behalf of the business corporation on: Select one title: Officer I understand that checking this Yes box constitutes a legal signature: Individual who executed: Andrew Kriege Optional Delayed Effective date: Contact Information (Optional) Name: Attorney Nathan P Olson Address: 146 Algoma Blvd Suite A City: Oshkosh RESCISSION OR REFUND OF TAXES BY TAXATION DISTRICT Date: To: City Finance Director & Deputy Finance Director From: Luke Alger, Assessor's Office Description: Assessment Year R.E. Parcel or Pers. Property Acct # Location of Property Tid # Owner Name R.E. Legal Description R.E. or P.P. Class Calculation: Assessed Value before Adjustment Assessed Value after Adjustment Amount of Assessment Adjusted Tax Rate Applied 24.747 Amt. Of Tax to Rescind or Refund Lottery Credit to be applied Net Tax to Rescind or Refund If refund, date taxes paid 2018 PP #201498000 700 W Murdock Ave Paint It Wright - Russell Wright Personal Property Pers. Prop. Land Improvement Total 2,000 2,000 0 0 -2,000 0 0 -2,000 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): E ME a. A clerical error has been made in the description of the property or in the computation of the tax b. The assessment included real property improvements that did not exist on the assessment date. C. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Business closed December 31st, 2017. Signature City Assessor January 24, 2019 C/O RUSSELL WRIGHT PAINT IT WRIGHT 700 W MURDOCK AVE OSHKOSH WI 54901-2222 RE: Personal Property #201498000, Paint It Wright Dear Mr. Wright: Your personal property account was inadvertently left on the roll and I have completed the required paperwork for the personal property account referenced above to be rescinded. The 2018 personal property taxes for this parcel in the amount of $49.49 ($2,000 x .024747 tax rate) will be submitted to the City Council for rescission. This item will appear on the City Council agenda in February under Wisconsin Statute 74.33 (1). Our office will send you a letter notifying you of the Council's decision. I apologize for any inconvenience this error may have caused. If you have any questions, please call me at (920) 236-5072 Monday through Friday between 8:00 A.M. and 4:30 P.M. Respectfully, Victoria Lopez Assessment Technician CITY OF OSHKOSH - ASSESSOR'S OFFICE • (920) 236-5070 • ROOM 208 215 CHURCH AVE, PO BOX 1130 • OSHKOSH, WI 54903-1130 • http://www.ci.oshkosh.wi.us a OSHKOSH CITY TREASURER TAX COLLECTION OFFICE PO BOX 1128 OSHKOSH WI 54903-1128 STATE OF WISCONSIN PERSONAL PROPERTY TAX BILL FOR 2018 City of Oshkosh BILL NUMBER 51454 PROPERTY ADDRESS: 700 W MURDOCK AVE C/O RUSSELL WRIGHT PAINT IT WRIGHT LLC 700 W MURDOCK AVE OSHKOSH WI 54901-2222 PARCEL NUMBER 201498000 IIIIII IIID II III 11111111111111111111111111111111 IIII III Visit www.ci.oshk_osh.wi.us for additional tax and payment information and assessor information for billing address changes. Assessed Value Land Ass'd Value Improvements Total Assessed Value 2017 Ave. Assessment Ratio Net Assessed Value Rate Allocated Tax Dist. Allocated Tax Dist. Tax Jurisdiction Net Tax Net Tax Change (Does NOT reflect Credits) PERSONAL PROPERTY 2,000 .00 .94902229 24.747 Est. Fair Mkt. Land Est. Fair Mkt. Improvements Total Est. Fair Mkt. Value 10.70 100.00 A Star in This Box Means School Taxes Reduced by CITY OF OSHKOSH .00 21.16 100.0% 49,651,606 Unpaid Prior Year Taxes School Levy Tax Credit PERSONAL PROPERTY 2,110 4,106,936 1 3.45 2017 Est. State Aids 2018 Est. State Aids 2017 2018 % Tax Allocated Tax Dist. Allocated Tax Dist. Tax Jurisdiction Net Tax Net Tax Change STATE OF WISCONSIN .00 .00 0.0% 1,494,021 1,497,796 WINNEBAGO COUNTY .00 10.70 100.00 14,090,123 13,920,155 CITY OF OSHKOSH .00 21.16 100.0% 49,651,606 52,327,885 SCH DIST #4179 .00 15.40 100.0% 4,106,936 4,263,381 TCDB DISTRICT .00 2.23 100.0% TOTAL .00 49.49 100.0% First Dollar Credit Lottery/Gaming Credit .00 .00 0. 0% Net Property Tax .00 49.49 100.0% Make Check Payable to: City of Oshkosh I Net Property Tax 49.49 Full Payment Due On or Before January 31, 2019 I 49.49 Business Name and Location PAINT IT WRIGHT 700 W MURDOCK AVE FOR INFORMATIONAL PURPOSES ONLY — Voter -Approved Temporary Tax Increases Total Total Additional Taxes Year Taxing Jurisdiction Additional Taxes Applied to Property Increase Ends SCH DIST #4179 9,063,365.76 1.56 2023 FOR FULL PAYMENT Pay by January 31, 2019 49.49 Warning: If not paid by due dates, installment option is lost and total is delinquent subject to interest and, if applicable, penalty. Failure to pay on time — See reverse. M IM IMPORTANT: Correspondence should refer to parcel number — SEE REVERSE SIDE FOR IMPORTANT INFORMATION. Be sure this description covers your property. This description is for the property tax bill only and may not be a full legal description. Pay Online RESCISSION OR ]REFUND OF TAXES BY TAXATION DISTRICT Date: January 31st, 2019 To: City Finance Director & Deputy Finance Director From: Luke Alger, Assessor's Office Description: Assessment Year R. E. Parcel or Pers. Property Acct # Location of Property Tid # Owner Name R.E. Legal Description R.E. or P.P. Class Calculation: Assessed Value before Adjustment Assessed Value after Adjustment Amount of Assessment Adjusted Tax Rate Applied 24.747 Amt. Of Tax to Rescind or Refund Lottery Credit to be applied Net Tax to Rescind or Refund If refund, date taxes paid 2018 PIP #104100000 3001 S Washburn St STE A-30 American Girl Inc Personal Property Pers. Prop. Land Improvement Total 13,200 13,200 0 0 -13,200 0 0 -13,200 326.66 326.66 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): a. A clerical error has been made in the description of the property or in the computation of the tax. I b. The assessment included real property improvements that did not exist on the assessment date. C. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Store closed in 2016. Signature City Assessor January 31, 2019 C/O MATTEL SHARED SERVICE SOLUTIONS AMERICAN GIRL INC PO BOX 609 EAST AURORA NY 14052-0609 RE: Personal Property #104100000, American Girl, formerly located at 3001 S. Washburn St. Dear Business Owner: Your personal property account was inadvertently left on the roll and I have completed the required paperwork for the personal property account referenced above to be rescinded. The 2018 personal property taxes for this parcel in the amount of $326.66 ($13,200 x .024747 tax rate) will be submitted to the City Council for rescission. This item will appear on the City Council agenda in February under Wisconsin Statute 74.33 (1). Our office will send you a letter notifying you of the Council's decision. I apologize for any inconvenience this error may have caused. If you have any questions, please call me at (920) 236-5072 Monday through Friday between 8:00 A.M. and 4:30 P.M. Respectfully, Victoria Lopez Assessment Technician CITY OF OSHKOSH • ASSESSOR'S OFFICE - (920) 236-5070 • ROOM 208 215 CHURCH AVE, PO BOX 1130 • OSHKOSH, WI 54903-1130 • httl2://www.ci.oshl<osh.wi.us Oshkosh City Treasurer Tax Collection Office PO Box 1128 Oshkosh, W154903-1128 Parcel Number 104/00000 To Whom It May Concern: RECEUVED JAN 2 9 2019 OSJHWSH. \k` � S(.` , i` `',,dP, January 24, 2019 American Girl Inc. PO Box 609 East Aurora, NY 14052 I am writing in response to the property tax bill that was sent. American Girl ceased activity in 2016. Attached please find a copy of the final return filed in February 2018. If you have any questions/concerns, please contact the undersigned directly. Sincerely, Theresa Stayer Tax Supervisor Phone: (716) 714-8519 Fax: (716) 714-8555 Email: T'lieres�i.St,.i-ver(a).iiiattel.coni RESCISSION OR REFUND OF TAXES BY TAXATION DISTRICT Date: January 31st, 2019 To: City Finance Director & Deputy Finance Director From: Luke Alger, Assessor's Office Description: Assessment Year R.E. Parcel or Pers. Property Acct # Location of Property Tid # Owner Name R.E. Legal Description R.E. or P.P. Class Calculation: Assessed Value before Adjustment Assessed Value after Adjustment Amount of Assessment Adjusted Tax Rate Applied 24.747 Amt. Of Tax to Rescind or Refund Lottery Credit to be applied Net Tax to Rescind or Refund If refund, date taxes paid 2018 PP #200912000 600 Ohio St Tara Rudy Photgraphy Personal Property Pers. Prop. Land 12,100 0 -12,100 0 Mark the Basis for Rescinding or Refunding (Wisc.Stats. 74.33): Improvement Total 12,100 0 0 -12,100 299.44 299.44 a. A clerical error has been made in the description of the property or in the computation of the tax. b. The assessment included real property improvements that did not exist on the assessment date. C. The property is exempt by law from taxation. d. X The property is not located in the taxation district for which the tax roll was prepared. e. A double assessment has been made. f. An arithmetic, transposition, or similar error has occurred. Explain Reason in Detail: (Attach addendum or documentation if needed) Business closed in December 2017. Signature, City Assessor January 31, 2019 C/O TARA RUDY TARA RUDY PHOTOGRAPHY 671 W 4TH AVE OSHKOSH WI 54902-5801 RE: Personal Property #200912000, Tara Rudy Photography, located at 600 Ohio St. Dear Ms. Rudy: Your personal property account was inadvertently left on the roll and I have completed the required paperwork for the personal property account referenced above to be rescinded. The 2018 personal property taxes for this parcel in the amount of $299.44 ($12,100 x .024747 tax rate) will be submitted to the City Council for rescission. This item will appear on the City Council agenda in February under Wisconsin Statute 74.33 (1). Our office will send you a letter notifying you of the Council's decision. I apologize for any inconvenience this error may have caused. If you have any questions, please call me at (920) 236-5072 Monday through Friday between 8:00 A.M. and 4:30 P.M. Respectfully, Victoria Lopez Assessment Technician CITY OF OSHKOSH • ASSESSOR'S OFFICE • (920) 236-5070 • ROOM 208 215 CHURCH AVE, PO BOX 1130 • OSHKOSH, WI 54903-1130 • http://www.ci.oshl<osh.wi.Lis City of 0 hkosh C/O TARA RUDY TARA RUDY PHOTOGRAPHY 671 W 4TH AVE OSHKOSH WI 54902-5801 OCv OC(%'-VWV- For Office Use Only School district 4179 TID no. Assessor name City of Oshkosh — Assessors Assessor address PO Box 1130 Oshkosh, WI 54903-1130 920 236-5072 Property address: 600 OHIO ST I FEIN Account no. 200912000 (ifdifferentfromabove) Oshkosh WI NAICS code ❑Town ❑Village [X City Business type: TARA RUDY PHOTOGRAPHY I County Winnebago Municipality Oshkosh Owner is: (check boxthatapplies) ❑ Sole Proprietorship ❑ Partnership ❑ Corporation LLC ❑ LLP •----------------------------------- New owner information — complete this section if there was a New owner name change in ownership or the business is no longer in operation. Property address Type of change: (check box that applies) Mailing address Discontinued ❑ Sold ❑ Incorporated ❑ Moved phone no. ( } - Date of change: ' - I - I Email January 2019 g - t V Dear Personal Property Owner: Following are the instructions for completing the 2019 Wisconsin Statement of Personal Property tax form PA -003. The PA -003 can be found on the Department of Revenue's website at: https://www.revenue.wi.gov/Pages/Form/govasr-spflist.aspx . The form is to be filled out by all businesses per Wisconsin State Statute section 70.35 as follows: • The assessor shall require such person, firm or corporation to submit a return of all personal property and the taxable value thereof. A Statement of Personal Property must be filed for each business location for those companies with multiple sites in the City of Oshkosh. • Each return shall be filed with the assessor on or before March 1St of the year in which the assessment provided by s 70.10 is made. Returns received after March 1St are subject to a doomage estimate of value. • Failure to file: If you fail to file, the assessor must estimate the value of your property using the best information available. In addition, you shall be denied any right of abatement by the board of review, under Section 70.35 (4), Wis. Statutes. Personal Property includes furniture, fixtures, equipment, signs, supplies, etc. used in your business. (over) January 2019 Page Two The 2019 Statement of Personal Property, form PA -003, is available on the Department of Revenue website at https://www.revenue.wi.gov/Pages/Form/govasr-spflist.aspx The information listed at the beginning of this letter will assist you in completing the top portion of the form. If you are using the excel version and your account number starts with a zero, you will need to type an apostrophe () prior to entering the digits so that the zero(s) print. Computer exemption guidelines can be found at www.revenue.wi.gov/pubs/slf/compexqd.pd The completed form needs to be mailed to our office on or before March 1, 2019. We are not able to accept forms by email at this time. If you are not able to access these forms, please contact the assessor's office. If you no longer own this business, please complete the new owner/changes section of this letter and return it to the Assessor's office immediately. If further assistance is needed, please contact your accountant or call me at (920)236-5072 between 8:00 a.m. and 4:30 p.m. Monday thru Friday. Sincerely, Victoria Lopez Assessment Technician City Assessor's Office Oshkosh OSHKOSH CITY TREASURER TAX COLLECTION OFFICE PO BOX 1128 OSHKOSH WI 54903-1128 STATE OF WISCONSIN PERSONAL PROPERTY TAX BILL FOR 2018 City of Oshkosh BILL NUMBER 51092 PROPERTY ADDRESS: 600 OHIO ST C/O TARA RUDY TARA RUDY PHOTOGRAPHY LLC 671 W 4TH AVE OSHKOSH WI 54902-5801 PARCEL NUMBER 200912000 I IIIIII VIII VIII IIID (IIII VIII IIID VIII VIII IIII IIII Visit www.ci.oshkosh.wi.us for additional tax and payment information and assessor information for billing address changes. Assessed Value Land Ass'd Value Improvements Total Assessed Value Ave. Assessment Ratio Net Assessed Value Rate (Does NOT reflect Credits) PERSONAL PROPERTY 12,100 .94902229 24.747 Est. Fair Mkt. Land Est. Fair Mkt. Improvements Total Est. Fair Mkt. ValueA Star in This Box Means School Taxes Reduced by Unpaid Prior Year Taxes School Levy Tax Credit PERSONAL PROPERTY 12,750 20.87 2017 Est. State Aids 2018 Est. State Aids 2017 2018 % Tax Allocated Tax Dist. Allocated Tax Dist. Tax Jurisdiction Net Tax Net Tax Change STATE OF WISCONSIN .00 .00 0.0% 1,494,021 1,497,796 WINNEBAGO COUNTY 85.90 64.76 —24.60 14,090,123 13,920,155 CITY OF OSHKOSH 168.93 128.04 —24.2% 49,651,606 52,327,88.5 SCH DIST #4179 128.68 93.16 —27.6% 4,106,936 4,263,381 TCDB DISTRICT 17.68 13.48 —23.8% TOTAL 401.19 299.44 -25.4% First Dollar Credit Lottery/Gaming Credit .00 .00 0 .0% Net Property Tax 401.19 299.44 —25.4% Make Check Payable to: City of Oshkosh I Net Property Tax 299.44 Full Payment Due On or Before January 31, 2019 1 299.44 1 Business Name and Location TARA RUDY PHOTOGRAPHY 600 OHIO ST FOR INFORMATIONAL PURPOSES ONLY - Voter -Approved Temporary Tax Increases Total Total Additional Taxes Year Pay by January FOR FULL PAYMENT Taxing Jurisdiction Additional Taxes Applied to Property Increase Ends 2019 SCH DIST #4179 9,063,365.76 9.45 2023 $ 299.44 Warning: If not paid by due dates, installment option is lost and total is delinquent subject to interest and, if applicable, penalty. Failure to pay on time — See reverse. o�Y�ro IMPORTANT: Correspondence should refer to parcel number - SEE REVERSE SIDE FOR IMPORTANT INFORMATION. "0 Be sure this description covers your property. This description is for the property tax bill only and may not be a full legal description. Pay Online